Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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N344979: The tariff classification of jewelry displays from China
| HTS: 4420.90.8000, 9903.88.03, 3.2% + 25%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” |
| Item: The items are jewelry display platforms imported for use in jewelry store display cases. Item 1, is a rectangular board made of medium density fiberboard (MDF) covered with veneer, measuring 865 mm x 259 mm x 12 mm with two parallel grooves running the length along one edge. The underside is covered with felt. Item 2, is a set of two half-ovals made of MDF, covered with veneer, with felt on their undersides, and one rectangular MDF board, covered with veneer, with felt on the underside. The half-ovals measure approximately 400 mm x 460 mm at their widest points and are 20 mm high, while the rectangular board measures 980 mm x 460 mm x 12 mm. |
| Reason: N/A |
| Ruling Date: Jan. 14, 2025 |
N345008: The classification and country of origin of a storage ottoman
| HTS: 9403.89.6015, free, "Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” |
| Origin: Vietnam |
| Item: The subject article is a Folding Storage Ottoman, and is a collapsible storage ottoman, measuring 16" x 16" x 16". The ottoman is made of MDF and a removable molded foam lid, both covered in 100% polyester fabric. It has two rigid sides, while the other two fold inward to collapse the ottoman into a semi-flat square shape. It will be assembled by the user with the insertion of the MDF bottom panel. It will be used primarily for home storage and as a footrest, and that it is not recommended for seating.In Vietnam, the Chinese fabric is cut. The MDF panels and foam are cut. The fabric, MDF panels and foam are manufactured into a collapsible storage ottoman, inspected and packaged for export to the United States. |
| Reason: The Chinese fabric is imported into Vietnam where it is further processed with Vietnamese materials to produce a storage ottoman. The manufacturing operations performed in Vietnam substantially transform the Chinese fabric into a distinct article with a new name, character and use. Accordingly, the country of origin of the subject Folding Storage Ottoman is Vietnam. |
| Ruling Date: Jan. 14, 2025 |
N344650: The tariff classification of Ballmate Pickup Baskets and a Ballmate Trolley from China
| HTS: (Baskets) 7616.99.5190, 9903.88.03, 2.5% + 25%, Other articles of aluminum: Other…Other. (Trolley) 8716.80.5090, 9903.88.03, 3.2% + 25%, Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other. |
| Item: The merchandise is the Ballmate All-In-One set. Each Ballmate Pickup Basket comprises polyester rope, polyester net, small plastic balls, a plastic and nylon base, aluminum rods/bars in the base, steel spring coil, and a fabric exterior. Each basket weighs 1.25 kg and has the capacity to hold up to eighty tennis balls. The base of the basket allows it to pick up balls without requiring any downward force to be applied, therefore, allowing the basket to be collapsible and the handles to be soft. The total size of the Ballmate Pickup Basket when compressed down is 320 mm x 80 mm. When fully upright the basket measures 320 mm x 330 mm. The function of the BALLMATE Pickup Basket is to collect and store tennis balls. The Ballmate Trolley is comprised of an aluminum extruded frame and contains fold down aluminum trays and nylon joining components. When folded it measures 700 mm x 500 mm x 200 mm and fits into a tennis bag. When unfolded the trolley measures 1035 mm x 420 mm x 505 mm. The trolley merely provides a method of transporting the Ballmate Pickup Baskets to and from the place at which they are used. |
| Reason: The Ballmate All-In-One satisfies the first and third criteria set forth in the ENs to GRI 3(b) for determining whether a collection of articles qualifies as a set. The baskets and trolley are classifiable in different headings and the items are packaged together in a single box for sale directly to the users without repacking. However, the second criteria is not satisfied because the baskets and trolley are not put up together to meet a particular need or carry out a specific activity. The function of the baskets is to collect and store tennis balls and the trolley provides a means for transporting the baskets. Since the Ballmate All-In-One does not contain products put up together to meet a particular need or carry out a specific activity, it cannot be classified as a set for tariff purposes. Accordingly, the baskets and trolley that comprise the All-In-One will be separately classified under GRI 1 in their respective headings. Since the Ballmate Pickup Baskets contain aluminum and steel components, the article is composed of more than one base metal. Section XV Note 7 of the HTSUS, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. The metal in the composite article that predominates by weight is aluminum. Therefore, the pickup baskets are classifiable in heading 7616, which provides for other articles of aluminum. |
| Ruling Date: Jan. 13, 2025 |
N344667: The tariff classification of multilayer wood panels from Indonesia
| HTS: 4412.33.0670, free, Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: With a face ply of birch (Betula spp.): Other (than Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length): Other (than Not surface covered): Other (than Wood flooring). |
| Item: The products under consideration are multilayer wood panels. The panels measure 4 feet wide by 8 feet long and between 9 millimeters to 19 millimeters in thickness. The panels are constructed of 7 or 9 wood layers or plies, none of which exceeds 6 mm in thickness. The core consists of Falcata (Paraserianthes falcataria), and Jabon (Anthocephalus cadamba), both identified as tropical woods in the Annex to Chapter 44, Appellation of Certain Tropical Woods. The grain of each layer runs at a 90-degree angle to the successive layers. The face and back plies consist of birch (Betula spp.), a nonconiferous wood, measuring 0.25 millimeter in thickness. The outer plies of birch veneer are covered with a clear urethane coating. |
| Reason: In China the tissue paper does not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, cutting, folding, and packaging. |
| Ruling Date: Jan. 13, 2025 |
N344700: The tariff classification and applicability of 9802.00.50 to steel tubing exported from the United States (U.S.), sent to Canada for additional processing, and returned to the U.S.
| HTS: (seamless steel tubing) 7304.29.5015, free, “tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: casing, tubing and drill pipe, of a kind used in drilling for oil or gas: other: tubing: of iron or nonalloy steel: having an outside diameter not exceeding 114.3 mm: having a wall thickness not exceeding 9.5 mm.” (ERW steel tubing) 7306.29.6050, free, “other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: casing and tubing of a kind used in drilling for oil or gas: other: tubing: of iron or nonalloy steel: other.” |
| Item: The products to be imported are specially hardened and boronized seamless and electric resistance welded (“ERW”) nonalloy steel tubing products known as “Enduralloy.” These products are used as oil country tubular goods in the U.S. oil and gas industry. The outside diameter for the ERW tubes and for the seamless tubes ranges from 60.3 mm to 88.9 mm, with wall thicknesses ranging from 4.826 mm to 6.451 mm. The OCTG are exported from the U.S. into Canada, where they undergo boronization processing and are then imported into the U.S. to be sold to U.S. customers as Enduralloy, a finished OCTG that has been advanced in value and improved in condition by operations performed in Canada. Prior to exportation to Canada, the products are considered finished OCTG, capable of being used in the oil and gas industry. |
| Reason: The tubes are complete for their intended use prior to being exported to Canada to undergo the boronization process. As exported from the U.S., they are finished products in that they are suitable for use as intended in the oil and gas industry. Although the processing performed in Canada slightly alters the appearance of these items, such operations do not destroy their character nor their intended use. They are shipped to Canada solely for boronization before being returned to the U.S. The merchandise, in its condition as exported from the U.S. and as returned from Canada, can be marketed and sold to consumers for the same use. Both before and after undergoing the Canadian boronizing process, the tubing remains finished OCTG steel tubing and, in its post-boronized state as Enduralloy, is used in the same OCTG applications as the finished non-boronized steel tubing that was previously exported to Canada for alterations.The operations performed in Canada do not result in the loss of the good’s identity nor do they create a new article with a different commercial use. Therefore, the operations performed in Canada constitute an acceptable alteration within the meaning of subheading 9802.00.50, HTSUS. These tubes will qualify for the special tariff treatment of that provision. |
| Ruling Date: Jan. 13, 2025 |
N344708: The country of origin of the LED tape light
| Origin: Taiwan |
| Item: The merchandise at issue is a 5-meter-long strip of LED lights wound onto a spool and packaged in a static shielding bag. Depending on the application, the 5-meter strip may be cut into shorter lengths at designated locations called solder pads, designated by the scissor icon and vertical dashed line in the center marked in the tape. Alternatively, several 5-meter strips may be connected to one another to create longer lengths. The manufacturing process scenario is as follows: the factory in Thailand uses the materials and components of Chinese or Taiwanese-origin to manufacture the LED tape light. In particular, the LED package is from Taiwan, which consists of the unmounted LED die, plastic frame with copper solder pads and gold wires. |
| Reason: The Taiwanese-originating LED package (light source), which is the major component of the LED tape light, has a pre-determined end-use when imported into Thailand. It does not undergo a change in use due to the assembly process in Thailand. Therefore, the country of origin of the LED tape light will be Taiwan, and the China Section 301 remedies do not apply. |
| Ruling Date: Jan. 13, 2025 |
N344712: The tariff classification and country of origin of automotive floor mats
| HTS: 8708.29.5160, 2.5%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Origin: Malaysia |
| Item: The articles under consideration are an Injection Floor Mat and a Vinyl Floor Mat which are two sets of automotive floor mats, each consisting of two front and one rear mats. The mats are composed entirely of polyvinyl chloride (PVC) and designed to fit the contours of specific vehicles. The automotive floor mats are fully manufactured in Malaysia from raw materials to the final products, PVC floor mats, and shipped directly to the United States from Malaysia. |
| Reason: All manufacturing steps for both sets of mats are done in Malaysia. PVC granules are purchased from Malaysia and placed into an oven. The molten PVC is then placed into the melting machine and the melted PVC is injected into a mold for final shape and pattern. The final product is then packed and labeled for import into the United States from Malaysia. The country of production and manufacture of the mats is Malaysia. Thus, the country of origin for Injection Floor Mat and Vinyl Floor Mat will be Malaysia for marking purposes. |
| Ruling Date: Jan. 13, 2025 |
N344720: The country of origin of transceiver modules
| Origin: Thailand |
| Item: The item concerned is the 800G OSFP (Octal Small Form Factor Pluggable) DR8 transceiver module. This is a transceiver that will be mounted on each end of a length of fiber optic cable. The subject merchandise is a hot-pluggable module that plugs into network devices, such as switches in data centers. It is used to convert an electrical signal into an optical signal, and conversely an optical signal back into electrical signal. These transceivers are designed for use in 800 Gigabit Ethernet links on up to 500m of single mode fiber. They are used in networking and data communications sectors in order to receive, convert, and transmit different signals. The main components of the OSFP transceiver are the printed circuit board assembly (PCBA), the OSA (optical subassembly), and the transceiver housing. |
| Reason: The manufacturing processes that take place within Thailand to create the main PCBA is both substantial and complex. The character of this product is imparted by the main PCBA which would be considered the dominant component of this assembly. The assembly/manufacturing process that takes place in China does not change the end use of the main PCBA. The PCBA does not undergo a substantial transformation as a result of the Chinese processing. Therefore, since a substantial transformation does not occur as a result of the Chinese processing, the country of origin for marking purposes would be Thailand upon importation into the United States and as such, the Section 301 trade remedy would not be applicable. |
| Ruling Date: Jan. 13, 2025 |
N344741: The tariff classification of Dog Protein Broths from Canada
| HTS: 2309.10.0010, free, “Preparations of a kind used in animal feeding: Dog or cat food, put up for retail sale: in airtight containers.” |
| Item: The subject merchandise is Crafty Beasts Dog Protein Broth. The product is a designed for consumption by dogs, sold in 355 milliliter aluminum cans to pet owners, and made in three flavors, as follows:The Fetch bone broth flavor is composed of water, beef broth powder, carrot juice, apple juice, apple cider vinegar, turmeric, ginger, and liquid smoke. The Unleashed blueberry flavor is composed water, beef broth powder, blueberry juice, turmeric, ginger, apple cider vinegar, and liquid smoke. The Catch fish flavor is composed of water, fish protein, pumpkin, turmeric, ginger, and apple cider vinegar. |
| Reason: N/A |
| Ruling Date: Jan. 13, 2025 |
N344746: The tariff classification of Rootonix Golden Biotin Shampoo, Rootonix R+ Micro Bio Shampoo, Rootonix Blue Xylitol Shampoo, Rootonix Hyaluronic Aloe Shampoo, and Rootonix Anti-Dandruff Shampoo from South Korea
| HTS: 3305.10.0000, free, “Preparations for use on the hair: Shampoos.” |
| Item: Five Rootonix shampoo products. Each shampoo is packaged for retail sale in a 500ml/16.9 fluid ounce bottle.Golden Biotin Shampoo is a strengthening shampoo designed for thinning hair. It is formulated with various ingredients including biotin to promote scalp health and astaxanthin to reduce hair breakage. R+ Micro Bio Shampoo is a soothing and anti-hair loss shampoo for sensitive scalps. It is formulated with various ingredients including spirulina, menthol and dexpanthenol. Blue Xylitol Shampoo is an oil-control shampoo. It is formulated with various ingredients including xylitol, menthol and white birch extract to purify the scalp, regulate sebum production and remove odor.Hyaluronic Aloe Shampoo is a hydrating shampoo designed to moisturize dry scalps and restore hair shine. It is formulated with various ingredients including hyaluronic acid, aloe and hydrolyzed silk.Anti-Dandruff Shampoo is a dandruff-care shampoo. It is formulated with various ingredients including piroctone olamine, zinc chloride, and menthol to balance sebum production, alleviate itching and remove flakes. |
| Reason: N/A |
| Ruling Date: Jan. 13, 2025 |